明代赋役改革模式及其特点初探(上)——从海瑞的县级改革谈起

The Way and Characteristics of Tax and Service Reform in the Ming Dynasty( first half)——From Hairui's Reform at a County Level

关于明代赋役改革模式及其特点的探讨,在以往的明代赋役改革研究中,是付之阙如的。明代白银货币化的历史也就是一部改革史。明代的赋役改革是自下而上的发展过程,而不是像宋代王安石改革那样自上而下的发展过程,是明代社会与国家互动的结果。因此,地方官成为改革的倡议者和运作者,县级官员首当其冲。海瑞地方赋役改革的实践,表达了符合公平也符合经济学的效益考量的财政原则,具有社会治理的明显作用。而从县、府、省级改革及其官员群体出发,亦可对明代赋役改革模式及其特点作出初步探讨。

The researches of the reform of tax and service in the Ming dynasty were not done. In fact,this reform was done from the upper to the lower,much like Wang An-shi’s reform in the Song dynasty,a result of interaction between society and state,so local officials（ especially county officials） became the advocates and operators of reform. Hairui’s reform tax and service are fair in accordance with the benefits of economics and financial principles and functional in the social treatment. From the reform at a county level,prefecture and province,we can sum up the mode and characteristics of this reform.